Which of the following types of audit evidence provides the least assurance of reliability?

Question

Quizplus · Accepted Answer

Prenumbered receiving reports completed by the client's employees provide the least assurance of reliability as they can be easily manipulated or falsified by the client. Other options provide greater assurance as they come directly from independent sources or are prepared by third parties. Receivable confirmations from the client's customers provide evidence from external sources, prior months' bank statements obtained from the client can be verified with the bank, and municipal property tax bills prepared in the client's name are official documents issued by a government entity.

Which of the Following Types of Audit Evidence Provides the Least